Couples commonly have wills that bequest all of their property to the surviving spouse after the death of the other. A concern may arise that, if the surviving spouse ever re-marries, all or some of the property that was intended to remain “in the family” may find its way into the hands of a stranger.

As is true for any couple, the right estate plan for a same-sex couple depends on the particular wishes and objectives of the parties. Planning for the same-sex couple is especially important and challenging, however, because of the complex legal and tax considerations that must be taken into account.